Carving Summit: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Carving Summit
Largest movements
- Cash +€100,393
up €100,393 (+295.1%), from €34,021 to €134,414
mainly Current investments (+€91,930) and Other debts (+€20,392)
- Current investments -€91,930
down €91,930 (-35.4%), from €259,449 to €167,520
- Receivables within one year +€9,219
up €9,219 (+474.2%), from €1,944 to €11,163
of which Other amounts receivable: +€9,582
- Other debts +€20,392
up €20,392 (+391.3%), from €5,211 to €25,603
- Profit (loss) carried forward -€3,516
down €3,516 (-100.0%), from €3,516 to €0
- Financial income +€14,778
up €14,778 (+299.9%), from €4,928 to €19,706
- Financial charges +€2,407
up €2,407, from -€1,838 to €569
- Gross operating margin +€567
up €567 (+97.5%), from -€582 to -€14
- Taxes +€175
up €175 (+12.4%), from €1,405 to €1,579
- Other operating charges +€31
up €31 (+4.8%), from €636 to €666
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,568 | €313,097 | +€17,529 | +5.9% |
| Current assets | 29/58 | €295,568 | €313,097 | +€17,529 | +5.9% |
| Amounts receivable within one year | 40/41 | €1,944 | €11,163 | +€9,219 | +474.2% |
| Trade receivables | 40 | €968 | €605 | -€363 | -37.5% |
| Other amounts receivable | 41 | €976 | €10,558 | +€9,582 | +981.5% |
| Current investments | 50/53 | €259,449 | €167,520 | -€91,930 | -35.4% |
| Cash at bank and in hand | 54/58 | €34,021 | €134,414 | +€100,393 | +295.1% |
| Deferred charges and accrued income | 490/1 | €153 | €0 | -€153 | -100.0% |
| Total equity and liabilities | 10/49 | €295,568 | €313,097 | +€17,529 | +5.9% |
| Equity | 10/15 | €289,116 | €285,600 | -€3,516 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €267,000 | €267,000 | = | 0.0% |
| Distributable reserves | 133 | €267,000 | €267,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,516 | €0 | -€3,516 | -100.0% |
| Amounts payable | 17/49 | €6,452 | €27,497 | +€21,045 | +326.2% |
| Amounts payable within one year | 42/48 | €6,452 | €27,497 | +€21,045 | +326.2% |
| Trade debts | 44 | €497 | €1,204 | +€707 | +142.4% |
| Suppliers | 440/4 | €497 | €1,204 | +€707 | +142.4% |
| Taxes, remuneration and social security | 45 | €744 | €690 | -€54 | -7.3% |
| Taxes | 450/3 | €744 | €690 | -€54 | -7.3% |
| Other amounts payable | 47/48 | €5,211 | €25,603 | +€20,392 | +391.3% |
| Other operating charges | 640/8 | €636 | €666 | +€31 | +4.8% |
| Gross operating margin | 9900 | -€582 | -€14 | +€567 | +97.5% |
| Operating profit (loss) | 9901 | -€1,218 | -€681 | +€537 | +44.1% |
| Financial income | 75/76B | €4,928 | €19,706 | +€14,778 | +299.9% |
| Recurring financial income | 75 | €4,928 | €19,706 | +€14,778 | +299.9% |
| Financial charges | 65/66B | -€1,838 | €569 | +€2,407 | |
| Recurring financial charges | 65 | -€1,838 | €569 | +€2,407 | |
| Profit (loss) for the period before taxes | 9903 | €5,548 | €18,456 | +€12,908 | +232.7% |
| Income taxes | 67/77 | €1,405 | €1,579 | +€175 | +12.4% |
| Profit (loss) for the period | 9904 | €4,143 | €16,876 | +€12,733 | +307.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,143 | €16,876 | +€12,733 | +307.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.